Statutory Leave Benefits under

the Labor Code and EO 292

Labor Law & Social Legislation
29th November 2022

Presented by: Ma. Luisa J. Reves

Compiled by: Apple B. Lavarez
Leave Benefits

• Definition of Terms
• Statutory Leave Benefits
Omnibus Rules on Leave (Rule I) – Definition of Terms
Rule XVI, Omnibus Rules Implementing Book V of EO 292 [The Revised Administrative Code
of 1987]

1. Leave of absence is generally defined as a right granted to officials and employees not to report for work with
pays as may be provided by law and as the rules prescribe in Rule XVI hereof.
2. Commutation of leave credits refers to conversion of unused leave credits to their corresponding money
value.
3. Cumulation of leave credits refers to incremental acquisition unused leave credits by an official or employee.
4. Immediate family refers to the spouse, children parents unmarried brothers and sisters and any relative living
under the same roof or dependent upon the employee for support.(Amended by CSC MC 6,s.1999)
5. Sick leave refers to leave of absence granted only on account of sickness or disability on the part of the
employee concerned or any member of his immediately family.
6. Vacation leave refers to leave of absence granted to official and employees for personal reasons, the
approval of which of contingent upon the necessities of the service.
7. Monetization refers to payment in advance under prescribed limits and subject to specified terms and
conditions of the money value of leave credits of an employee upon his request without actually going on
leave.
Omnibus Rules on Leave (Rule I) – Definition of Terms
Rule XVI, Omnibus Rules Implementing Book V of EO 292 [The Revised Administrative Code
of 1987]

8. Pregnancy refers to the period between conception and delivery or birth of a child. For purpose of maternity
leave, miscarriage is within the period of pregnancy.
9. Maternity leave refers to leave of absence granted to female government employees legally entitled thereto in
addition to vacation and sick leave. The primary intent or purpose of granting maternity leave is to extend
working mothers some measure of financial help and to provide her a period of rest and recuperation in
connection with her pregnancy
10. Paternity leave refers to the privileges granted to a married male employee allowing him not to report for work
for seven (7) days while continuing to earn the compensation therefor, on the condition that this legitimate
spouse has delivered a child of suffered a miscarriage, for purposes of enabling him to effectively lend care
and support to his wife before, during and after childbirth as the case may be and assist in caring for his
newborn child.
11. Vacation Service Credits refers to the leave credits earned by public school teachers for service s rendered
during activities authorized by proper authorities during long and Christmas vacation. This credits are used to
offset their absences due to illness or to offset proportional deduction in vacation salary due to absence s for
personal reasons or late appointment.
Omnibus Rules on Leave (Rule I) – Definition of Terms
Rule XVI, Omnibus Rules Implementing Book V of EO 292 [The Revised Administrative Code
of 1987]

12. Terminal leave refers to money value of the total accumulated leave credits of an employee based on the
highest salary rate received prior to or upon retirement date/voluntary separation.
13. Special leave privileges refers to leave of absence which officials and employees may avail of for a maximum
of three (3) days annually over and above the vacation, sick, maternity and `paternity leaves to mark personal
milestone and/or attend to filial and domestic responsibilities. Vacation Service Credits refers to the leave
credits earned by public school teachers for service s rendered during activities authorized by proper
authorities during long and Christmas vacation. This credits are used to offset their absences due to illness or
to offset proportional deduction in vacation salary due to absence s for personal reasons or late appointment.
14. Relocation leave refers to a special leave privilege granted to official/employee whenever he/she transfer
residence.
Leave Benefits
A side by side list of the mandatory leave benefits as per applicable laws

LABOR CODE EXECUTIVE ORDER 292

Service Incentive Leave (SIL) Leave of Absence
Maternity Leave Teachers’ Leave
Paternity Leave Maternity Leave
Parental Leave for Solo Parents Paternity Leave
Leave for Victims of Violence Against Women and
Their Children Under Republic Act No. 9262
Special Leave Benefits for Women under Republic
Act No. 9710 (The Magna Carta Of Women Act)
Service Incentive Leave (SIL) and Leave of Absence (LOA)
PRIVATE EMPLOYEES
- The SIL is the alternative option for employers
who don’t grant their employees sick or vacation
leaves.
- By law, companies are required to grant their
staff, who have worked for them for a year, SIL
equivalent to five days. These five days can be
used either as sick or vacation leave. If not used
during the year, employers can pay it’s money
equivalent when the year ends.
PUBLIC EMPLOYEES
- In general, appointive officials up to the level of
heads of executives department, heads of
departments, undersecretaries and employees of
the government whether permanent, temporary,
or casual, who render work during the
prescribed office hours, shall be entitled to 15
days’ vacation and 15 days sick leave annually
with full pay exclusive of Saturdays, Sundays
Public Holidays without limitations as to the
number of days of vacation and sick leave that
they may accumulate.
Leave of Absence (LOA)
Section 2, 3, 4, 5 – Provided for under CSC MC No. 41, s. 1998

• Sec. 2. Leave of absence of part time employees - Employees rendering services on part-time basis are
entitled to vacation and sick leave benefits proportionate to the number of work hours rendered. A part-time
employee who renders four (4) hours of work five (5) days a week or a total of 20 hours a week is entitled to
7.5 days’ vacation leave and 7.5 days of sick leave annually with full pay.
• Sec. 3. Leave of absence of employees on rotation basis- Employee on rotation basis shall be entitled to
vacation and sick leave corresponding to the periods of service rendered by them. If an employee has been
allowed to work in two or more shifts or rotation, the periods of actual service covered by each shift or rotation
should be added together to determine the numbers of years, months and days during which leave is earned.
• Sec.4. Leave of contractual employees.- Contractual employees are likewise entitled to vacation and sick
leave credits as well as special leave privileges provided in section 21 hereof.
• Sec. 5. Leave credits of local elective officials.-. Local elective officials are entitled to leave` privileges effective
May 12 1983 pursuant to Batas Pambansa 337 and local Government Code of 1991 (RA7160). Said leave
credits shall be commutative and cumulative.
Teachers’ Leave
PRIVATE SCHOOL TEACHERS
- Subject to the rules and policies of the private
school where the teacher is employed
• Study leave is also offered by employers to
qualified staff who are about to take their bar
or board exams. With study leave,
employees can get up to six months off
work, fully paid, to prepare for their exams.
PUBLIC SCHOOL TEACHER
- Teachers are not be entitled to the usual vacation
and sick leave credits but to the proportional
vacation pay (PVP) of 70 days of summer
vacation plus 14 days of Christmas vacation.
- A teachers who has rendered continuous service
in a school year without incurring absences
without pay of not more than 1 ½ days is entitled
to 84 days of proportional vacation pay.
- Other leave benefits of teachers such as study
leave and indefinite sick leave are covered by
Section 24 and 25 of RA 4670 (Magna Carta for
Public School Teachers).
Teachers’ Leave
Section 7, 8, 9 – Provided for under CSC MC No. 41, s. 1998

• Sec.7. Other employee under teacher's leave basis.- Day Care Workers and all other appointive employees
whose work schedule id the same as that of teachers, earn leave credits in accordance with Section 6 and 9
hereof
• Sec. 8 Teachers who are designated to perform non- teaching functions - Teachers who are designated to
perform non- teaching functions and who render the same hours of service as other employee shall be
entitled to vacation and sick leave.
• Sec. 9. Vacation service credits of teachers.- Teachers vacation service credits refers to the leave credits
earned for service rendered on activities- during summer or Christmas vacation, as authorized by proper
authority. These vacation service credits are used to offset absence of a teachers due to illness or to offset
proportional deduction in vacation salary due to absence s for personal reasons or late appointment. The
manner by which service credits may be earned by teachers is subject to the guidelines issued by the
Department of Education, Culture and Sports (DECS)*.
Maternity Leave for Private Employees under the SSS
PRIOR to the enactment of Republic Act 11210, also known as the Expanded Maternity Leave
(EML) Act

A female employee who has paid at least three (3) monthly contributions in the twelve month period immediately preceding the
semester of her birth to the SSS, shall be paid a daily maternity benefit equivalent to one hundred percent (100%) of her
average salary credit for sixty (60) days or seventy-eight (78) days in case of caesarean delivery subject to the following
conditions:
a. That the employee shall have notified her employer of her pregnancy and the probable date of her childbirth, which notice
shall be transmitted to the SSS in accordance with the rules and regulations it may provide;
b. The full payment shall be advanced by the employer within thirty (30) days from the filing of the maternity leave application;
c. That payment of daily maternity benefits shall be a bar to the recovery of sickness benefits provided by this Act for the same
period for which daily maternity benefits have been received;
d. That the maternity benefits provided under this section shall be paid only for the first four (4) deliveries or miscarriages;
e. That the SSS shall immediately reimburse the employer of one hundred percent (100%) of the amount of maternity benefits
advanced to the employee by the employer upon receipt of satisfactory proof of such payment and legality thereof; and
f. That if an employee member should give birth or suffer miscarriage without the required contributions having been remitted
for her by her employer to the SSS, or without the latter having been previously notified by the employer of the time of the
pregnancy, the employer shall pay to the SSS damages equivalent to the benefits which said employee member would
otherwise have been entitled to.
It should be noted that maternity leave is available for all female employees regardless of marital status (whether married or
unmarried). Furthermore, the maternity leave benefits are not included in computing the employee’s 13th month pay.
Maternity Leave for Private Employees under the Omnibus Rules

Sec. 11. Condition for the grant of maternity leave.- every woman in the government service who has rendered
an aggregate of two (2) or more years of service, shall, in addition to the vacation and sick leave granted to her
be entitled to maternity leave of sixty (60) calendar days with full pay.
In the case of those in the teaching profession, maternity benefits can be availed of even if the period of delivery
occurs during the long vacation, in which case, both the maternity benefits and the proportional vacation pay shall
be received by the teachers concerned.
Maternity of those who have rendered one (1) year or more but less than two (2) years of service shall be
computed in proportion to their length of service, provided, that those who have served for less than one (1) year
shall be entitled to 60-day maternity leave with half pay.
It is understood that enjoyment of maternity leave cannot be deferred but it should be availed of either before or
after the actual period of delivery in a continuous and uninterrupted manner, not exceeding 60 calendar days.
Maternity Leave
Republic Act 11210, also known as the Expanded Maternity Leave (EML) Act

• The maternity leave benefits are given to female employees to be used during or after their pregnancy
• The benefit consists of 105 days of leave credits with full pay, with an option to extend for an additional 30 days
without pay
• A female solo parent has an additional 15 days of leave credits with full pay
• For cases of miscarriage or emergency termination of pregnancy, the female employee is given 60 days of
leave credits with full pay
• The benefit is non-convertible to cash and non-cumulative
Paternity Leave

PRIVATE EMPLOYEES PUBLIC EMPLOYEES

- Paternity Leave refers to the seven (7) days with - Paternity leave of seven (7) days shall be non-
pay leave granted to a married male employee cumulative and strictly non-convertible to cash.
for the purpose of allowing the husband to help
and assist his wife during childbirth, recovery and - The same may be enjoyed either in a continuous
nurture of the infant. or in an intermittent manner by the employee on
the days immediately before, during and after the
- A married male employee may be able to avail of childbirth of miscarriage of his legitimate spouse
this leave for the first four (4) deliveries or (Provided for under CSC MC No. 41, s. 1998 and
miscarriage of his legitimate spouse with whom amended by CSC MC no. 14, s. 1999)
he is cohabiting. It is incumbent upon the male
employee to notify his employer of the pregnancy
of his legitimate spouse and the expected date of
such delivery.
QUESTIONS?